Ohio § 5709.08
Full text of Ohio Ohio Revised Code § 5709.08, with citation guidance and answers to common questions.
§ 5709.08.
(A)(1) Real or personal property belonging to the state or United States used exclusively
for a public purpose, and public property used exclusively for a public purpose, shall
be exempt from taxation. (2) For purposes of division (A)(1) of this section, real and personal property owned
by the state, even when the property is leased or otherwise operated by a private
party, and used as public service facilities described in section 1501.07 of the Revised Code , as concessions or other special projects described in division (F) of section 1531.06 of the Revised Code , as refuge harbors or marine recreational facilities described in section 1547.72 of the Revised Code , or areas described in section 1503.03 of the Revised Code , is hereby declared to be public property “used exclusively for a public purpose.” (B) Real and personal property, when devoted to public use and not held for pecuniary
profit, owned by an adjoining state or any political subdivision or agency of such
adjoining state, which would be exempt from taxation if owned by the state of Ohio
or a political subdivision or agency thereof, shall be exempt from taxation providing
that such adjoining state exempts from taxation real and personal property devoted
to public use and not held for pecuniary profit, owned by the state of Ohio or any
political subdivision or agency thereof, which would be exempt from taxation if owned
by the adjoining state or political subdivision or agency thereof.
Frequently Asked Questions About Ohio § 5709.08
What does Ohio Revised Code § 5709.08 cover?
Section 5709.08 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5709.08?
A common citation format is "Ohio Revised Code § 5709.08" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5709.08 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.